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How to cite this paper
APA: Triaryati, N., Salim, U., Wijayanti, R & Andarwati, A. (2024). A bibliometric review of risk disclosure studies. Uncertain Supply Chain Management, 12(3), 1693-1702.
Chicago/Turabian: Triaryati, N., Salim, U., Wijayanti, R & Andarwati, A. 2024. "A bibliometric review of risk disclosure studies." Uncertain Supply Chain Management 12, no. 3 (2024): 1693-1702.
AMA: Triaryati, N., Salim, U., Wijayanti, R & Andarwati, A. A bibliometric review of risk disclosure studies. Uncertain Supply Chain Management. 2024;12(3):1693-1702.
References
Aguilar Roman, M. A., Pizarro, M. G. R., & Meneses, J. R. (2023). Design and management of supply networks in retail companies: A bibliometrics review. Uncertain Supply Chain Management, 11(4), 1397–1404. https://doi.org/10.5267/j.uscm.2023.8.007
Agyei-Mensah, B. K., & Buertey, S. (2019). Do culture and governance structure influence extent of corporate risk disclosure? International Journal of Managerial Finance, 15(3), 315–334. https://doi.org/10.1108/IJMF-09-2017-0193
Al-hadi, A., Al-yahyaee, K. H., & Hussain, S. M. (2018). Market risk disclosures , corporate governance structure and political connections : evidence from GCC firms. Applied Economics Letters, 00(00), 1–5. https://doi.org/10.1080/13504851.2017.1420877
Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/https://doi.org/10.1016/j.joi.2017.08.007
Bravo, F. (2017). Are risk disclosures an effective tool to increase firm value? Managerial and Decision Economics, 38(8), 1116–1124. https://doi.org/https://doi.org/10.1002/mde.2850
Bretas, V. P. G., & Alon, I. (2021). Franchising research on emerging markets: Bibliometric and content analyses. Journal of Business Research, 133, 51–65. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.04.067
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H., & Steele, L. B. (2012). The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings. SSRN Electronic Journal, October. https://doi.org/10.2139/ssrn.1694279
Cobo, M. ., Lopez-Herrera, A. ., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: review,analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(May), 1382–1402. https://doi.org/10.1002/asi
de Moor, A., Papalioura, E., Taka, E., Rapti, D., Wolff, A., Knutas, A., & Velde, T. te. (2022). Participatory Collaboration Mapping of Design-Enabled Urban Innovations: The MappingDESIGNSCAPES Case. Communications in Computer and Information Science, 1694 CCIS, 171–202. https://doi.org/10.1007/978-3-031-22228-3_8
Dobler, M. (2008). Incentives for risk reporting — A discretionary disclosure and cheap talk approach. The International Journal of Accounting, 43(2), 184–206. https://doi.org/https://doi.org/10.1016/j.intacc.2008.04.005
Donthu, N., Reinartz, W., Kumar, S., & Pattnaik, D. (2021). A retrospective review of the first 35 years of the International Journal of Research in Marketing. International Journal of Research in Marketing, 38(1), 232–269. https://doi.org/10.1016/j.ijresmar.2020.10.006
Düsterhöft, M., Schiemann, F., & Walther, T. (2023). Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities. Energy Economics, 125, 106794. https://doi.org/https://doi.org/10.1016/j.eneco.2023.106794
Elrefae, G. A., Alshehadeh, A. R., Albzour, O. F. A., Al-Khawaja, H., & Aljawarneh, N. M. (2024). The entrepreneurship of accounting work and its role in reducing information asymmetry: Evidence from insurance companies. Uncertain Supply Chain Management, 12(1), 101–114. https://doi.org/10.5267/j.uscm.2023.10.014
Elshandidy, T., & Shrives, P. J. (2016). Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. The International Journal of Accounting, 51(4), 464–486. https://doi.org/https://doi.org/10.1016/j.intacc.2016.10.001
Fahimnia, B., Sarkis, J., & Davarzani, H. (2015). Green supply chain management: A review and bibliometric analysis. International Journal of Production Economics, 162, 101–114. https://doi.org/https://doi.org/10.1016/j.ijpe.2015.01.003
Giacosa, E., Halili, E., Mazzoleni, A., Teodori, C., Veneziani, M., Al-Maghzom, A., Hussainey, K., Aly, D., John Nyide, C., Hamoud Ismail, A., Abdul Rahman, A., Esposto, A., Annakis, J., Chinomona, E., Satnalika, N., Nageswara Rao, S., Rabie, C., Huei Ng, S., Heng Teh, B., … Chojakeme Maryjane, A. (2016). Continued-1 Virtus Interpress. All rights reserved. Corporate Ownership & Control, 14(1). https://www.researchgate.net/profile/Mazni-Abdullah/publication/364357875
Grassa, R., Moumen, N., Kabir Hassan, M., & Hussainey, K. (2022). Market discipline and capital buffers in Islamic and conventional banks in the MENA region. Eurasian Economic Review, 12(1), 139–167. https://doi.org/10.1007/s40822-021-00195-0
Haj-Salem, I., & Hussainey, K. (2021a). Does Risk Disclosure Matter for Trade Credit? Journal of Risk and Financial Management, 14(3). https://doi.org/10.3390/jrfm14030133
Haj-Salem, I., & Hussainey, K. (2021b). Risk Disclosure and Corporate Cash Holdings. Journal of Risk and Financial Management, 14(7). https://doi.org/10.3390/jrfm14070328
Hassan, M. K. (2014). Risk narrative disclosure strategies to enhance organizational legitimacy: Evidence from UAE financial institutions. International Journal of Disclosure and Governance, 11(1), 1–17. https://doi.org/10.1057/jdg.2012.11
Heinle, M. S., & Smith, K. C. (2017). A theory of risk disclosure. Review of Accounting Studies, 22(4), 1459–1491. https://doi.org/10.1007/s11142-017-9414-2
Hemrit, W. (2018). Risk reporting appraisal in post-revolutionary Tunisia. Journal of Financial Reporting and Accounting, 16(4), 522–542. https://doi.org/10.1108/JFRA-05-2016-0040
Jorgensen, B., & Kirschenheiter, M. (2003). Discretionary risk_disclosures. The Accounting Review, 78(2), 449–469. http://dx.doi.org/10.1016/j.jaci.2012.05.050
Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387–404. https://doi.org/https://doi.org/10.1016/j.bar.2006.05.002
Maingot, M., Quon, T., & Zéghal, D. (2018). Risk management by US and Canadian financial firms during the financial crisis. International Journal of Disclosure and Governance, 15(4), 221–234. https://doi.org/10.1057/s41310-018-0049-8
Mcchlery, S., & Hussainey, K. (2021). Risk disclosure behaviour: evidence from the UK extractive industry. Journal of Applied Accounting Research, 22(3), 484–506. https://doi.org/10.1108/JAAR-09-2019-0134
Miihkinen, A. (2013). The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. Advances in Accounting, 29(2), 312–331. https://doi.org/10.1016/j.adiac.2013.09.006
Moloi, T. (2016). Decoding Risk Management Practices in the South African Public Service: A Focus on National Government Departments. African Journal of Business and Economic Research, 11(1), 17–43. https://doi.org/10.10520/EJC186996
Moumen, N., Ben Othman, H., & Hussainey, K. (2015). The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. Research in International Business and Finance, 34, 177–204. https://doi.org/https://doi.org/10.1016/j.ribaf.2015.02.004
Nahar, S., Azim, M., & Jubb, C. A. (2016). Risk disclosure, cost of capital and bank performance. International Journal of Accounting and Information Management, 24(4), 476–494. https://doi.org/10.1108/IJAIM-02-2016-0016
Oliveira, M. G. de, Azevedo, G., & Oliveira, J. (2021). The relationship between the company’s value and the tone of the risk-related narratives: The case of Portugal. Economies, 9(2), 1–28. https://doi.org/10.3390/economies9020070
Peters, G. F., & Romi, A. M. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy, 32(4), 213–236. https://doi.org/10.1016/j.jaccpubpol.2013.04.004
Probohudono, A. N., Tower, G., & Rusmin, R. (2013). Risk disclosure during the global financial crisis. Social Responsibility Journal, 9(1), 124–136. https://doi.org/10.1108/17471111311307859
Saggar, R., & Singh, B. (2017). Corporate governance and risk reporting: Indian evidence. Managerial Auditing Journal, 32(4–5), 378–405. https://doi.org/10.1108/MAJ-03-2016-1341
Salem, I. H., Ayadi, S. D., & Hussainey, K. (2019). Corporate governance and risk disclosure quality: Tunisian evidence. Journal of Accounting in Emerging Economies, 9(4), 567–602. https://doi.org/10.1108/JAEE-01-2019-0005
Scannella, E., & Polizzi, S. (2018). Market risk disclosure in banking: An empirical analysis on four global systemically important European banks. Journal of Banking Regulation, 19(2), 87–100. https://doi.org/10.1057/s41261-017-0039-y
Steiger, R., Scott, D., Abegg, B., Pons, M., & Aall, C. (2019). A critical review of climate change risk for ski tourism. Current Issues in Tourism, 22(11), 1343–1379. https://doi.org/10.1080/13683500.2017.1410110
van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/https://doi.org/10.1007/s11192-009-0146-3
Vernarelli, J. A., Roberts, J. S., Hiraki, S., Chen, C. A., Cupples, L. A., & Green, R. C. (2010). Effect of Alzheimer disease genetic risk disclosure on dietary supplement use1234. The American Journal of Clinical Nutrition, 91(5), 1402–1407. https://doi.org/https://doi.org/10.3945/ajcn.2009.28981
Wei, L., Li, G., Li, J., & Zhu, X. (2019). Bank risk aggregation with forward-looking textual risk disclosures. North American Journal of Economics and Finance, 50(15), 101016. https://doi.org/10.1016/j.najef.2019.101016
Wei, W., & Jiang, Z. (2023). A bibliometrix-based visualization analysis of international studies on conversations of people with aphasia: Present and prospects. Heliyon, 9(6), e16839. https://doi.org/10.1016/j.heliyon.2023.e16839
Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629
Agyei-Mensah, B. K., & Buertey, S. (2019). Do culture and governance structure influence extent of corporate risk disclosure? International Journal of Managerial Finance, 15(3), 315–334. https://doi.org/10.1108/IJMF-09-2017-0193
Al-hadi, A., Al-yahyaee, K. H., & Hussain, S. M. (2018). Market risk disclosures , corporate governance structure and political connections : evidence from GCC firms. Applied Economics Letters, 00(00), 1–5. https://doi.org/10.1080/13504851.2017.1420877
Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/https://doi.org/10.1016/j.joi.2017.08.007
Bravo, F. (2017). Are risk disclosures an effective tool to increase firm value? Managerial and Decision Economics, 38(8), 1116–1124. https://doi.org/https://doi.org/10.1002/mde.2850
Bretas, V. P. G., & Alon, I. (2021). Franchising research on emerging markets: Bibliometric and content analyses. Journal of Business Research, 133, 51–65. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.04.067
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H., & Steele, L. B. (2012). The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings. SSRN Electronic Journal, October. https://doi.org/10.2139/ssrn.1694279
Cobo, M. ., Lopez-Herrera, A. ., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: review,analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(May), 1382–1402. https://doi.org/10.1002/asi
de Moor, A., Papalioura, E., Taka, E., Rapti, D., Wolff, A., Knutas, A., & Velde, T. te. (2022). Participatory Collaboration Mapping of Design-Enabled Urban Innovations: The MappingDESIGNSCAPES Case. Communications in Computer and Information Science, 1694 CCIS, 171–202. https://doi.org/10.1007/978-3-031-22228-3_8
Dobler, M. (2008). Incentives for risk reporting — A discretionary disclosure and cheap talk approach. The International Journal of Accounting, 43(2), 184–206. https://doi.org/https://doi.org/10.1016/j.intacc.2008.04.005
Donthu, N., Reinartz, W., Kumar, S., & Pattnaik, D. (2021). A retrospective review of the first 35 years of the International Journal of Research in Marketing. International Journal of Research in Marketing, 38(1), 232–269. https://doi.org/10.1016/j.ijresmar.2020.10.006
Düsterhöft, M., Schiemann, F., & Walther, T. (2023). Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities. Energy Economics, 125, 106794. https://doi.org/https://doi.org/10.1016/j.eneco.2023.106794
Elrefae, G. A., Alshehadeh, A. R., Albzour, O. F. A., Al-Khawaja, H., & Aljawarneh, N. M. (2024). The entrepreneurship of accounting work and its role in reducing information asymmetry: Evidence from insurance companies. Uncertain Supply Chain Management, 12(1), 101–114. https://doi.org/10.5267/j.uscm.2023.10.014
Elshandidy, T., & Shrives, P. J. (2016). Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany. The International Journal of Accounting, 51(4), 464–486. https://doi.org/https://doi.org/10.1016/j.intacc.2016.10.001
Fahimnia, B., Sarkis, J., & Davarzani, H. (2015). Green supply chain management: A review and bibliometric analysis. International Journal of Production Economics, 162, 101–114. https://doi.org/https://doi.org/10.1016/j.ijpe.2015.01.003
Giacosa, E., Halili, E., Mazzoleni, A., Teodori, C., Veneziani, M., Al-Maghzom, A., Hussainey, K., Aly, D., John Nyide, C., Hamoud Ismail, A., Abdul Rahman, A., Esposto, A., Annakis, J., Chinomona, E., Satnalika, N., Nageswara Rao, S., Rabie, C., Huei Ng, S., Heng Teh, B., … Chojakeme Maryjane, A. (2016). Continued-1 Virtus Interpress. All rights reserved. Corporate Ownership & Control, 14(1). https://www.researchgate.net/profile/Mazni-Abdullah/publication/364357875
Grassa, R., Moumen, N., Kabir Hassan, M., & Hussainey, K. (2022). Market discipline and capital buffers in Islamic and conventional banks in the MENA region. Eurasian Economic Review, 12(1), 139–167. https://doi.org/10.1007/s40822-021-00195-0
Haj-Salem, I., & Hussainey, K. (2021a). Does Risk Disclosure Matter for Trade Credit? Journal of Risk and Financial Management, 14(3). https://doi.org/10.3390/jrfm14030133
Haj-Salem, I., & Hussainey, K. (2021b). Risk Disclosure and Corporate Cash Holdings. Journal of Risk and Financial Management, 14(7). https://doi.org/10.3390/jrfm14070328
Hassan, M. K. (2014). Risk narrative disclosure strategies to enhance organizational legitimacy: Evidence from UAE financial institutions. International Journal of Disclosure and Governance, 11(1), 1–17. https://doi.org/10.1057/jdg.2012.11
Heinle, M. S., & Smith, K. C. (2017). A theory of risk disclosure. Review of Accounting Studies, 22(4), 1459–1491. https://doi.org/10.1007/s11142-017-9414-2
Hemrit, W. (2018). Risk reporting appraisal in post-revolutionary Tunisia. Journal of Financial Reporting and Accounting, 16(4), 522–542. https://doi.org/10.1108/JFRA-05-2016-0040
Jorgensen, B., & Kirschenheiter, M. (2003). Discretionary risk_disclosures. The Accounting Review, 78(2), 449–469. http://dx.doi.org/10.1016/j.jaci.2012.05.050
Linsley, P. M., & Shrives, P. J. (2006). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387–404. https://doi.org/https://doi.org/10.1016/j.bar.2006.05.002
Maingot, M., Quon, T., & Zéghal, D. (2018). Risk management by US and Canadian financial firms during the financial crisis. International Journal of Disclosure and Governance, 15(4), 221–234. https://doi.org/10.1057/s41310-018-0049-8
Mcchlery, S., & Hussainey, K. (2021). Risk disclosure behaviour: evidence from the UK extractive industry. Journal of Applied Accounting Research, 22(3), 484–506. https://doi.org/10.1108/JAAR-09-2019-0134
Miihkinen, A. (2013). The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland. Advances in Accounting, 29(2), 312–331. https://doi.org/10.1016/j.adiac.2013.09.006
Moloi, T. (2016). Decoding Risk Management Practices in the South African Public Service: A Focus on National Government Departments. African Journal of Business and Economic Research, 11(1), 17–43. https://doi.org/10.10520/EJC186996
Moumen, N., Ben Othman, H., & Hussainey, K. (2015). The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets. Research in International Business and Finance, 34, 177–204. https://doi.org/https://doi.org/10.1016/j.ribaf.2015.02.004
Nahar, S., Azim, M., & Jubb, C. A. (2016). Risk disclosure, cost of capital and bank performance. International Journal of Accounting and Information Management, 24(4), 476–494. https://doi.org/10.1108/IJAIM-02-2016-0016
Oliveira, M. G. de, Azevedo, G., & Oliveira, J. (2021). The relationship between the company’s value and the tone of the risk-related narratives: The case of Portugal. Economies, 9(2), 1–28. https://doi.org/10.3390/economies9020070
Peters, G. F., & Romi, A. M. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy, 32(4), 213–236. https://doi.org/10.1016/j.jaccpubpol.2013.04.004
Probohudono, A. N., Tower, G., & Rusmin, R. (2013). Risk disclosure during the global financial crisis. Social Responsibility Journal, 9(1), 124–136. https://doi.org/10.1108/17471111311307859
Saggar, R., & Singh, B. (2017). Corporate governance and risk reporting: Indian evidence. Managerial Auditing Journal, 32(4–5), 378–405. https://doi.org/10.1108/MAJ-03-2016-1341
Salem, I. H., Ayadi, S. D., & Hussainey, K. (2019). Corporate governance and risk disclosure quality: Tunisian evidence. Journal of Accounting in Emerging Economies, 9(4), 567–602. https://doi.org/10.1108/JAEE-01-2019-0005
Scannella, E., & Polizzi, S. (2018). Market risk disclosure in banking: An empirical analysis on four global systemically important European banks. Journal of Banking Regulation, 19(2), 87–100. https://doi.org/10.1057/s41261-017-0039-y
Steiger, R., Scott, D., Abegg, B., Pons, M., & Aall, C. (2019). A critical review of climate change risk for ski tourism. Current Issues in Tourism, 22(11), 1343–1379. https://doi.org/10.1080/13683500.2017.1410110
van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/https://doi.org/10.1007/s11192-009-0146-3
Vernarelli, J. A., Roberts, J. S., Hiraki, S., Chen, C. A., Cupples, L. A., & Green, R. C. (2010). Effect of Alzheimer disease genetic risk disclosure on dietary supplement use1234. The American Journal of Clinical Nutrition, 91(5), 1402–1407. https://doi.org/https://doi.org/10.3945/ajcn.2009.28981
Wei, L., Li, G., Li, J., & Zhu, X. (2019). Bank risk aggregation with forward-looking textual risk disclosures. North American Journal of Economics and Finance, 50(15), 101016. https://doi.org/10.1016/j.najef.2019.101016
Wei, W., & Jiang, Z. (2023). A bibliometrix-based visualization analysis of international studies on conversations of people with aphasia: Present and prospects. Heliyon, 9(6), e16839. https://doi.org/10.1016/j.heliyon.2023.e16839
Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629